Case Title: Indian Trade and Transport Corporation v. State Tax Officer, CGST, Janjgir-Champa
Court: High Court of Chhattisgarh, Bilaspur
Petition No.: W.P(T) No. 48 of 2025
Category: Appeal Filing Delay Due to Tribunal Absence
Date of Judgement: 09.04.2025
Relevant Sections: Sections 107, 109, 112(1), 112(3), 112(8), 112(9) of the CGST Act, 2017
Related Notifications: CBIC Order No. 09/2019-Central Tax dated 03.12.2019
Facts of the Case
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[Para 1] The petitioner challenged two orders: one passed by the Joint Commissioner (Appeals) on 11.11.2024 rejecting the appeal on grounds of limitation, and another by the State Tax Officer dated 18.04.2024 imposing tax liability.
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[Para 2] It was submitted that the delay occurred as the Goods and Services Tax Appellate Tribunal (GSTAT) had not yet been constituted.
Question(s) in Consideration
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[Para 2] Whether the delay in filing an appeal can be condoned when the GSTAT is not constituted, based on CBIC Order No. 09/2019 and coordinate bench decision in W.P(T) No. 40/2023 (Divya Steels)?
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[Para 4] Whether the taxpayer is entitled to provisional relief, including defreezing of bank account, pending appeal before GSTAT?
Observation of the Court
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[Para 4] The Court noted that the CBIC’s 2019 order provided a remedy in cases where the GSTAT is not constituted, by extending the limitation period until the President/State President assumes office.
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[Para 4] The coordinate bench decision in Divya Steels was followed, where the Court allowed liberty to file appeal once the Tribunal becomes functional.
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[Para 5] It held that the taxpayer’s bank account shall be defreezed subject to final outcome of the appeal.
Judgement of the Court
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[Para 4] Directed that upon constitution of the GSTAT and assumption of office by the President or State President, the petitioner may file an appeal under Section 112 with statutory pre-deposit.
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[Para 4] The statutory stay under Section 112(9) shall remain operational until the disposal of such appeal.
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[Para 5] Ordered defreezing of petitioner’s SBI bank account, subject to the outcome of the appeal.
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[Para 6–7] Liberty granted to the State to proceed with recovery if appeal is not filed in time or if pre-deposit is not made within 30 days.
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[Para 8] Writ petition disposed of with above directions.
Between Fine Lines
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GST appeal limitation was relaxed due to non-constitution of the GST Tribunal.
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CBIC’s 2019 order allowed extension until GSTAT is functional.
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Petitioner can file appeal later, but must deposit 10% within 30 days.
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Bank account freeze lifted temporarily pending appeal decision.
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State can resume recovery if appeal or deposit not made in time.
Summary of Referred Cases
| Name of Case | Citation | Summary | Verdict |
|---|---|---|---|
| M/s Divya Steels v. State of CG and Ors | W.P(T) No. 40/2023, Chhattisgarh HC | Tribunal not constituted; appeal time starts from President assuming office | Relief granted; appeal allowed later |
| CBIC Order No. 09/2019-Central Tax | Dated 03.12.2019 | Clarifies limitation under Section 112 starts after Tribunal President takes office | Applied to condone delay |
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